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The inquirer asks whether investing cash contributions into investment funds requires a five-year waiting period to avoid losing tax benefits. The DGT rules that financial investment does not constitute a disposal of assets if carried out under the administration regime of Law 41/2003 and the new asset replaces the one contributed.
Cuestión planteada 1º) Si las aportaciones dinerarias correspondientes a una cuenta corriente integrante del patrimonio protegido pueden invertirse en fondos de inversión y otros productos financieros sin necesidad de esperar cinco años para que los aportantes del efectivo no pierdan los beneficios fiscales correspondientes a la aportación.
La inversión en productos financieros o inmobiliarios no conlleva la regularización de las reducciones del IRPF si se realiza conforme al régimen de administración de la Ley 41/2003 y el bien adquirido se integra en el patrimonio protegido sustituyendo al inicial. Asimismo, el gasto de dinero y consumo de bienes fungibles para atender necesidades vitales del titular no se consideran actos de disposición para el requisito de mantenimiento de cuatro años. No obstante, debe acreditarse la efectiva existencia del patrimonio y la naturaleza de las necesidades vitales.
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